,,ii  #aadth ,,congress  #ast ,session  
,s4 #acg  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,january #h1        
#bjae,mr4 ,wyden 7for himself and ,mr4  
,cardin7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend title #ca1 ,united ,states ,code1 
to direct the ,secretary of the         
,treasury to regulate tax return        
preparers4  #a4 ,short title ,this ,act 
may be cited as the ,taxpayer           
,protection and ,preparer ,proficiency  
,act of #bjae4  #b4 ,regulation of tax  
return preparers  7a7 ,in general       
,subsection 7a7 of section #ccj of title
 #ca1 ,united ,states ,code1 is         
amended-- 7#a7 by striking paragraph    
7#a7 and inserting the following3  7#a7 
regulate-- 7,a7 the practice of         
representatives of persons before the   
,department of the ,treasury2 and  7,b7 
the practice of tax return preparers2   
and  1 and  7#b7 in paragraph 7#b7--    
7,a7 by inserting or tax return preparer

 after representative each place it     
appears1 and  7,b7 by inserting or in   
preparing their tax returns1 claims for 
refund1 or documents in connection with 
tax returns or claims for refund after  
cases in subparagraph 7,d74  7b7        
,authority ,to sanction regulated tax   
return preparers ,subsection 7b7 of     
section #ccj of title #ca1 ,united      
,states ,code1 is amended-- 7#a7 by     
striking before the ,department1  7#b7  
by inserting or tax return preparer     
after representative each place it      
appears1 and  7#c7 in paragraph 7#d71 by
 striking misleads or threatens and all 
that follows and inserting misleads or  
threatens-- 7,a7 any person being       
represented or any prospective person   
being represented2 or  7,b7 any person  
or prospective person whose tax return1 
claim for refund1 or document in        
connection with a tax return or claim   
for refund1 is being or may be prepared4
  4  7c7 ,tax return preparer defined   
,section #ccj of title #ca1 ,united     

,states ,code1 is amended by adding at  
the end the following new subsection3   
7e7 ,tax return preparer ,for purposes  
of this section-- 7#a7 ,in general ,the 
term tax return preparer has the meaning
 given such term under section          
#ggja7;a77#cf7 of the ,internal ,revenue
 ,code of #aihf4  7#b7 ,tax return ,the 
term tax return has the meaning given to
 the term return under section          
#ffif7;e77#a7 of the ,internal ,revenue 
,code of #aihf4  7#c7 ,claim for refund 
,the term claim for refund has the      
meaning given such term under section   
#ffif7;e77#b7 of such ,code4  4